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Review Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Primanomics : Jurnal Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Social Science and Business Journal on Education Jurnal Manajemen Strategi dan Aplikasi Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL KAJIAN TEKNIK MESIN Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Riset Terapan Akuntansi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informatika Ekonomi Bisnis Jurnal Investasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Open Access Indonesia Journal of Social Sciences JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal La Bisecoman Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Open Access Indonesia Journal of Social Sciences Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia International Journal of Science and Society (IJSOC) Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Akuntansi dan Keuangan Indonesia Bursa : Jurnal Ekonomi dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Jurnal Ilmu Multidisplin Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Research Journal on Education Hexagon Jurnal Adijaya Multidisiplin Innovative: Journal Of Social Science Research Journal of Social Science Jurnal Informatika Ekonomi Bisnis Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Amerta KALBISIANA Jurnal Sains, Bisnis dan Teknologi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC) CARONG: Jurnal Pendidikan, Sosial dan Humaniora EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Agus Munandar
Universitas Esa Unggul
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Adoption Barriers and Drivers of Accounting Information Systems in Developed and Developing Nations: A Systematic Review Anggi Ayuni Dewi; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11069

Abstract

This study examines the drivers and barriers influencing the adoption of Accounting Information Systems (AIS) in developed and developing countries using a Systematic Literature Review (SLR). Fifteen articles published from 2021 to 2025 were reviewed, sourced from Scopus, Emerald Insight, ScienceDirect, Google Scholar and SINTA. The review followed PRISMA procedures and applied inclusion and exclusion criteria to ensure relevance and methodological rigor. The findings reveal four major determinants of AIS adoption, technological, organizational, individual and environmental factors. Developing countries face structural barriers such as limited digital literacy, financial constraints, inadequate infrastructure and weak regulatory support. In contrast, developed countries encounter more advanced challenges, including system complexity, high integration costs and heightened concerns regarding data security and privacy. These distinctions demonstrate a persistent digital divide across nations. This study contributes by mapping AIS adoption factors through TAM, TOE and UTAUT frameworks and providing practical insights for context-specific AIS implementation strategies.
Implementasi Teknologi Akuntansi di Era Digital: Peran Aplikasi Zahir Accounting Fadila Ayu Utami; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.9358

Abstract

This study aims to examine the use of the Zahir Accounting application in supporting the implementation of a more efficient and accurate accounting information system. Amid rapid technological developments, companies' need for digital accounting systems is increasing, especially in terms of financial reporting and transaction data management. Through a literature review and direct observation of the application's use, it was found that Zahir Accounting can accelerate the reporting process and minimize data entry errors. Additionally, the features offered are easy to understand, even for users without a strong accounting background. The results of the study revealed that the use of this software provides convenience through its superior automation features. With the help of this system, companies can compile financial reports more quickly and accurately. In addition, the accuracy of financial data is also more guaranteed, thereby helping management make more accurate and strategic decisions. Furthermore, the use of this application greatly helps in facilitating transaction tracking, managing inventory, and recording cash flow in a clearer and more transparent manner. The features offered are also quite easy to understand, even for users without a technical background. Its simple and intuitive interface makes the learning process faster. The implementation of Zahir Accounting has also proven to save time and minimize errors that often occur in manual processes. This, of course, has a positive impact on preparing neat, systematic, and easily accountable financial reports. To maximize the benefits of this application, it is important for companies to regularly evaluate its implementation.
Tingkat Adopsi Software Akuntansi Cloud-Based pada UMKM dengan Faktor Pendorong dan Penghambat Sri Ambar Wati; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.9364

Abstract

This study aims to identify the adoption rate of cloud-based accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, through an evaluation of several factors that drive and hinder its adoption. The method used in this study is a Systematic Literature Review (SLR), which involves obtaining and analyzing published scientific journals from 2021 to 2025 using keywords such as "adoption of MSME technology," "cloud accounting software," "driving and inhibiting factors," and "MSME digitalization." The results of this analysis indicate that the adoption rate of cloud-based accounting software by MSMEs generally remains at the early majority to laggard stage, with key driving factors including ease of use, operational efficiency, and increased financial data accuracy. Conversely, the dominant inhibiting factors are low levels of technological literacy, limited human resources, and a lack of supporting infrastructure. This study also found that increased software adoption can have a positive impact on business performance, particularly in sales and financial recording. To overcome these obstacles, ongoing training and mentoring are recommended, as well as increasing the availability of digital facilities and infrastructure. These findings provide strategic implications for policies and MSMEs in optimizing the use of cloud-based accounting technology in their operations to support national economic growth.
Kemudahan Transaksi Digital: Transformasi Preferensi Pembayaran Konsumen Erna Shaira Fadilah; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.9365

Abstract

The current digital era is influencing and driving fundamental changes in various aspects of life, including the way consumers conduct payment transactions. Fast, efficient, and secure payment systems are essential in this digital age. The shift from traditional methods to more innovative ones, along with the convenience, speed, and security offered through the application of digital technology, supports the transformation of payment preferences. This article aims to analyze the factors driving changes in consumer payment preferences in the digital era, which facilitate transactions, the role of various payment technologies, and the challenges posed by future trends in digital payments. Trend analysis and literature review were conducted to provide an understanding of consumer payment transformation. The results of this study indicate that the ease of digital transactions is currently transforming payment preferences and is an inevitable development, driven by convenience or practicality, speed, security, and the demands of lifestyle integration, which are increasingly driving consumers to cashless payments, whether using e-wallets or mobile banking.
Integrasi Sistem Coretax dan PSAK 73 dalam Digitalisasi Bukti Potong PPH Final atas Transaksi Sewa: Studi Kasus pada Perusahaan di Indonesia Izdihar Shada; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 5 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i5.11074

Abstract

This study aims to analyze the Coretax information system in the digitalization of withholding tax evidence for final income tax on lease transactions and its linkage with PSAK 73 implementation in companies. The research focuses on the use of unified electronic withholding tax certificates (e-Bupot) through the Coretax system as part of Indonesia’s tax administration digital transformation. A qualitative descriptive approach is applied, using document observation, interviews, and a literature review. The research data are derived from a lease transaction between PT ABC Indonesia and PT QYP, including the lease agreement, invoice, electronic tax invoice, billing code, and unified e-Bupot. The data are analyzed by examining the digital tax reporting workflow, the accuracy of Final Income Tax Article 4 paragraph (2) calculations, and the conformity of lease accounting treatment with PSAK 73. The results indicate that the implementation of Coretax improves efficiency, accuracy, and traceability in lease tax reporting, while also supporting data consistency between tax reporting and financial reporting. Therefore, the integration of Coretax and PSAK 73 plays an important role in strengthening transparency, accountability, and good governance in digital tax administration at the corporate level.
Analisis Efektivitas dan Efisiensi Penggunaan Sistem Atlas dalam Proses Audit Laporan Keuangan Anggita Shita Kusumawati; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11117

Abstract

                This study aims to analyze the effectiveness and efficiency of using the Audit Tools and Linked Archive System (ATLAS) in the financial statement audit process at Public Accounting Firms (PAFs). A qualitative descriptive approach was employed, with data collected through interviews with auditors who had implemented ATLAS. The results reveal that ATLAS enhances audit effectiveness by integrating processes, standardizing working papers, and facilitating supervision. In terms of efficiency, ATLAS reduces audit completion time and lowers operational costs through digital documentation. The system also strengthens accountability through transparent audit trails. However, challenges such as limited IT infrastructure and resistance from senior auditors remain. Managerial support, continuous training, and technological readiness are crucial for successful implementation. Overall, ATLAS significantly contributes to improving auditor professionalism and promoting digital transformation in financial auditing practices.
Peluang dan Tantangan Adopsi Standar Akuntansi Bisnis dalam Praktik Akuntansi Pemerintahan di Indonesia Yusup Setiawan; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11254

Abstract

Recent developments in Indonesia’s public financial management have underscored the necessity of aligning the Government Accounting Standards (SAP) with business accounting frameworks such as PSAK and IFRS to enhance transparency, accountability, and legitimacy in managing state finances. The urgency of this study lies in the growing need to adapt governmental accounting systems to global practices while preserving the fundamental characteristics of the public sector, which emphasize service orientation over profit motives. This research aims to critically examine the opportunities and challenges associated with adopting business accounting standards within Indonesia’s public sector accounting framework, as well as to assess their implications for the effectiveness of financial reporting. This study employs a qualitative research design using a literature review approach. Data were collected through an extensive review of scholarly sources, including academic articles, policy documents, and relevant institutional reports. The findings indicate that the shared accrual basis between SAP and PSAK provides a strong foundation for achieving harmonization of accounting standards. However, the implementation process remains constrained by several factors, such as differing objectives between public and business accounting, limited technical capacity among human resources, insufficient integration of financial information systems, and the absence of a comprehensive regulatory framework for convergence.
The Contribution of Zakat to Sustainable Financial Performance: Evidence from Sharia Compliance Firms Agus Munandar
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13749

Abstract

Triple bottom line is mainly the focus of corporations to pursue a high reputation among stakeholders and to achieve high corporate financial performance (CFP). This paper seeks to investigate the correlation between zakat and sustainability of financial performance. This study employs a panel data regression model with Sharia compliant firms in Kuwait, Saudi Arabia, and Malaysia obtained from Thomson Reuters. This study reveals firms with strong zakat payments may not exhibit high levels of financial performance sustainability. This finding supports agency theory, which states that firms should creates financial benefit. Consistent with agency theory, shareholders perceive that zakat payment may not hold the same goals and principles as the shareholders. Thus, this relationship may not demonstrate positive relationship between zakat and sustainability financial. The findings of this paper contribute to Islamic and sustainability literature JEL Classification: G29, G30 DOI: https://doi.org/10.26905/afr.v7i3.13749
Influence Characteristics Auditor Partner and Kap Size on Audit Quality Kadlina; Agus Munandar
AFRE (Accounting and Financial Review) Vol. 8 No. 2 (2025): July 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i2.15232

Abstract

This study aims to examine the effect of auditor partner characteristics and Public Accounting Firm (KAP) size on audit quality. The auditor partners’ characteristics include gender, level of education, work experience, level of busyness in the same industry, and domestic or international educational background. KAP size is determined by inclusion in Big Four public accounting firms, while audit fees or professional fees measure audit quality. Using panel data regression, the findings reveal that auditor partner experience significantly enhances audit quality, demonstrating the importance of technical expertise and professional judgment. Additionally, KAP size consistently influences audit quality, emphasizing the role of firm resources, specialize skills, and reputation. JEL Classification: M40, M41, M42 DOI: https://doi.org/10.26905/afr.v8i2.15232
Peran Pendidikan Kewarganegaraan Digital dalam Menghadapi Hoaks dan Disinformasi di Era Media Sosial Munandar, Agus; Japar, Muhammad; Raharjo, Raharjo
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 3 No. 2 (2026): JUNI
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6yratf27

Abstract

The development of social media has created an open digital communication space while simultaneously increasing the spread of hoaxes and disinformation that potentially threaten social integration, democratic stability, and the quality of citizens’ participation. This study aims to analyze the role of digital citizenship education in strengthening society’s resilience against false information (hoaxes) in the era of social media. The study employs a qualitative approach using a literature review method by analyzing various national and international journals, academic books, and relevant scientific documents. The findings indicate that digital citizenship education plays a strategic role in enhancing digital literacy, critical thinking skills, digital communication ethics, and citizens’ responsibility within the virtual public sphere. The study also reveals that the low culture of information verification and the high consumption of instant information are the main factors contributing to the increasing spread of disinformation on social media. The novelty of this research lies in the development of a conceptual model of digital citizenship education based on civic resilience, which integrates digital literacy, digital ethics, and digital citizen participation as preventive measures against hoaxes. In conclusion, digital citizenship education functions not only as an instrument of democratic education but also as a mechanism for strengthening the social resilience of digital society against disinformation
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Cahyati, Diah Nur Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Ginting, Anisah Sriulina Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jimmy, Ucok Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Japar Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Raharjo Raharjo Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simamora, Rof Boys Saroha Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta